(Sanjay Kishan Kaul and M.M. Sundresh, JJ.)
Sadhana R. Jain ____________________________________ Appellant;
v.
Central Board of Direct Taxes and Another __________ Respondent(s).
Civil Appeal No. 4141/2022 (Arising out of SLP (C) No. 9368/2019), decided on May 18, 2022
The Order of the court was delivered by
Order
1. Leave granted.
2. On 10.5.2022 we noticed that the respondents have condescended to enter appearance after three years and passed the following order:—
“Learned counsel for the respondents have finally condescended to appear, three years after the notice was issued!
Learned counsel for the petitioner submits that the case is actually covered as in terms of the 2 Notification dated 13.12.2019 of the Ministry of Finance that all such people who defaulted in making payment were permitted to deposit the amount with 12 per cent interest. That amount with interest stands deposited in pursuance to order dated 22.04.2019 albeit before this Court and has being kept in an interest bearing deposit.
Learned counsel for the respondent seeks a short accommodation to obtain instructions in this behalf.
List on 18.05.2022.”
3. Learned counsel for the respondents sought a short accommodation to obtain instructions. Today further time is sought. The request is declined. We put a question to learned counsel for the respondents that at least to the extent a notification has been issued, there cannot be further instructions sought. He admits that notification has been issued.
4. In view thereof, the appellant is entitled to the relief in terms of the notification and since the amount stands already deposited in the Court along with interest, the said amount with any further accrued interest on the same be remitted to the respondents, particulars of which will be given by the learned counsel for the respondents.
5. The consequence would be that the appellant would be entitled to the benefit of the Income Declaration Scheme of 2016 (IDS).
6. The civil appeal stands allowed to the aforesaid extent.
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (C) No(s). 9368/2019
(Arising out of impugned final judgment and order dated 29-01-2019 in WP No. 14395/2018 passed by the High Court of Judicature at Bombay)
Sadhana R. Jain.….Appellant(s)
v.
The Central Board of Direct Taxes & Anr.….Respondent(s)
(IA No. 60484/2019 – EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT
IA No. 60483/2019 – PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)
Date : 18-05-2022 These matters were called on for hearing today.
(Before Sanjay Kishan Kaul and M.M. Sundresh, JJ.)
UPON hearing the counsel the Court made the following
ORDER
7. Leave granted.
8. The civil appeal stands allowed in terms of the signed order.
9. Pending applications stand disposed of.
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